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<![CDATA[ANALYSIS OF THE EFFECT OF RETURN AND SHARE TRADING VOLUME OF SHARES OF BID-ASK SPREAD PRE-AND POST-ANNOUNCEMENT OF THE FINANCIAL STATEMENTS AT LQ 45 ]]>
<![CDATA[Supardi, Supardi]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Trade system with the auction system, the Jakarta Stock Exchange closely related to the ask price and bid-ask price within reach price agreement. The purpose of this study was to determine whether there are differences significantly influence stock returns and trading volume of shares on the bid-ask spread pre-and post-announcement of financial statements in good condition news. The secondary method which consists of data collection using data from the method of the document and judgment sampling methods, and are used as sample of stocks of 35 companies included LQ45 in the January 2004 until Februari 2002. Sources of data obtained from the Indonesian Capital Directory Marker, JSX Monthly Statistics, PPAUGM, MM UGM databases, and other relevant sources. Sources of data obtained from the Indonesian Capital Directory Marker, JSX Monthly Statistics, PPAUGM, MM UGM databases, and other relevant sources. The data analysis technique used is multiple regression analysis, paired t-test and chow. In processing the data using SPSS version 10.The results showed that there was no difference in the effect of stock return and trading volume of shares on the bid-ask spread pre-and post-announcement of the financial statements. One possible cause is the perception thet the financial statements do not provide enough information can be trusted as a base collection decisions, because the information has a low appreciation of the independence of the independence of public accountants. Keyword : Trade, Exchange, Financial]]>
<![CDATA[ANALYSIS OF FACTORS THAT INFLUENCE THE CAPITAL STRUCTURE IN FOOD AND BEVERAGES ]]>
<![CDATA[Nawarcono, Winanto]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Simultaneous test results showed that the value of f-calculate equal to 10.421 with a significance of 0.000 is smaller than the expected level of significance of 5%, which means that the asset structure, firm size, profitability, sales growth and operating leverage simultaneously affect the capital structure. Thus the formulation of hypotheses based on test results is sure. While sixth beta coefficient of 0.508, the structure of assets is an independent factor that most affects the capital structure as the dependent factor, because the beta coefficients are owned asset structure is the largest beta coefficient when compared with the beta coefficient of company size factor amounted to 0.262, the factor of 0.109 profitability, sales growth factor of 0.120, and the operating leverage factor of 0.112. so that the formulation of hypothesis seven unanswered. Keyword : Capital Stucture, Food, Baverages]]>
<![CDATA[ACCOUNTING SYSTEM SALES ANALYSIS OF CV. AMBASSADOR JAVA TEA INDUSTRY (Tea 2Tang) TEGAL ]]>
<![CDATA[Wahyuni, Wahyuni]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The purpose of this study was to determine the accounting system cash sales that happened on the
CV. Ambassador Java Tea Industry (2 Tang Tea). The problem in this study were (1) how the
implementation of Accounting System Sales in the Company CV. Ambassador Java Tea Industry, (2) Is
Sales Accounting System which was held on CV. Ambassador Java Tea Industry has been able to present
the required information management company, (3) Does the Internal Control System has been
implemented by the Company CV. Ambassador Java Tea Industry in the implementation of corporate
Sales Accounting System. The method and type of data used in data collection that is kind of secondary
data consist of documentation methods and methods of basic theory. Technique or method of sampling in
this study is a joint CV. Ambassador Java Tea Industry with over 1-month observation period starting
December 1, December 25, 2008. While the data analysis techniques used include (1) descriptive:
company profile, sales accounting system, accounting procedures within the system of cash sales. Test
results on CV. Ambassador Java Tea Industry show that has been operating efficiently. This can be seen
from cash sales report showing the number of orders or an increase in demand by consumers.
Keywords: Systems, Methods, Accounting, Sales]]>
<![CDATA[EFFECT OF EXTERNAL FACTORS ON PURCHASE DECISIONMAKING IN “NUVO” THE SHOWER SOAP (A Case Study in District Consumer Mlati, Sleman regency, Yogyakarta) ]]>
<![CDATA[Andri, Andri]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Basically, the products offered by producers and consumers purchased, is the
expected demand. Therefore, consumers will choose goods or services that can
meet the expectations. Consumers as a target marketing company´s products,
always decide what he wants to be bought and consumed. According to Private
Companies and Handoko (1997:10), consumer behavior can be defined as the
activities of individuals who are directly involved in obtaining and using goods and
services, including decision-making process on the preparation and determination
of these activities. It is interesting in this research is in the purchase decision of
consumers to maintain healthy body soap. Consumer considerations in choosing
products more diverse and often influenced by factors outside themselves
(external) the culture surrounding communities, social factors, personal factors and
the existence of the family (Simamora Bilson, 2003; 4-12).
Keywords: Consumers, Decision Making, Society]]>
<![CDATA[ANALYSIS OF THE EFFECT OF MARKETING MIX DECISIONS TO PURCHASE THE PRODUCT HAND PHONE ]]>
<![CDATA[Setyawan, Aris]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Today cell phones are used more and more people. One of handphone users are
students. To determine the influence of the phenomenon of marketing mix variables to
the decision to buy Nokia hand phone. The title selected is MARKETING MIX
ANALYSIS OF THE EFFECT OF PRODUCT PURCHASE DECISION ON HAND
PHONE (Case Study on Hand Phone Users Nokia Students at the College of Economic
Sciences Nusa Megarkencana). In accordance with the title of this research, then the
problem is formulated as follows: 1) Is the variable- marketing mix variables affect
simultaneously and partially on a student's decision School of Economics Nusa
Megarkencana in the purchase of Nokia brand mobile phone product? 2) Which
marketing mix variables dominant influence on student decision-School of Economics
Nusa Megarkencana in the purchase of Nokia brand mobile phone product? The method
used to answer the problem formulation was determined by survey method using
questionnaire methods of data collection tools. The data obtained was analyzed with
linear regression method to research conducted berganda.Dari known that marketing mix
variables of product, pricing, distribution, and promotion, influence student decisions
simultaneously towards School of Economics in the purchase of Nusa Megarkencana
Nokia brand of mobile phone products. Of all the marketing mix variables, individual
variables only campaign that has significant influence on purchase decisions on student
cell phones Nokia STIE Nusa Megarkendana Yogyakarta.
Keywords: Influence, Marketing Mix, Purchase Decision, Hand Phone Product]]>
<![CDATA[STUDY OF PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE IN ACCORDANCEWITH GOVERNMENT REGULATION NO. 24 YEAR 2005 ON SAP (CASE STUDY ON CITY GOVERNMENT SOLOK) ]]>
<![CDATA[Darmadi, Cherie]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Good governance is a demand in the people and the nation. The Indonesian nation as
part of the world community has an obligation to participate in realizing good governance (good
governance). Good governance, among others, characterized by the existence of an accountable
and transparent government. To achieve a transparent and accountable governance in accordance
with the principles of good governance in the financial management of the State.
The Government has issued Government Regulation No.. 24 year 2005 regarding
Government Accounting Standards (SAP) which is the accounting principles applied in
preparing and presenting financial statements of government
The uniformity of format and structure of financial statement presentation allows
tertutupinya relevant information and the local specialty, for financial recording and reporting
challenge is different between one period to the next period, especially with the multitask nature
of public services and require rapid treatment.
While presenting the Budget and Balance Sheet Actual report by the City of Solok
during the Year 2005 and 2006 are still based on Kepmendagri No.. 29 year 2002, while SAP
was implemented in the presentation of Budget Realization Report and Balance Sheet in 2007
and 2008. This demonstrates the Government of the City of Solok not ready to comply with
Regulation No.. 24 of 2005 that the financial statements shall be prepared and presented by SAP.
Government Performance during 2005-2008 City of Solok Solok City Government
capability in performing their duties very effectively with an average of 105.67%. Solok City
Government can be said to be very efficient in doing polling PAD with an average of 37.7%
shows the number. The overall rate of absorption of funds by the City Government is good
Solok. From this condition shows that cost awareness (awareness of public money) is very good
Solok City Government.
During FY 2005-2008 to finance the activities undertaken Solok City Government
relies on the central government since independence is an average of 9.48%. Harmony Solok
City recurrent budget with construction spending quite balanced, because it dominates the direct
spending by an average of 122.72% harmony. From this condition indicates that a mechanismoriented
financial planning cost awareness (awareness of public money) from Solok City
Government.
Keywords: SAP, PAD, Budgets, Financial Reports]]>
<![CDATA[DETERMINATION OF COST PRODUKSIDENGAN Activity Based Costing SYSTEM TO MANUFACTURE OF BAMBOO CRAFT KARTI AJI ]]>
<![CDATA[Ariyanto, Harnawan]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[" Sleman Regency is a central area with craft industries which various kinds. One of the famous craft in Sleman regency is bamboo handicraft industry, where the resulting products have been exported to overseas. Most of the bamboo craft industry in Sleman district determines the cost of their products with conventional systems, so that decision-making about pricing based on inaccurate cost information. This happens because they still do not understand about the cost of the product by observing activity. bamboo handicraft companies Karti Aji factory overhead charge into a product with an allocation of raw materials by using a system that is believed taksiran.The calculation is a system which is believed to be more accurate in determining the cost of the product that is with Activity Based Costing System (ABC system). ABC systems arise as a result of the information management needs will be capable of reflecting the cost of resource consumption in various activities in generating produk. Using the ABC system revealed that over the imposition of BOP per unit on the basis of raw material cost (estimated) led to the imposition of costs of production are too high (overcost) as applied to the product box by box (5.26%) and woven bags (2, 97%) than it reveals that the company charged the cost of production to the product is too low (undercost), namely the hood of food products amounted to (5.81%)."]]>
<![CDATA[INFLUENCE THE FINANCIAL PERFORMANCE OF THE INITIAL RETURN AND COMPANY PERFORMANCE 2 YEARS AFTER IPO ]]>
<![CDATA[Wahyunita, Wahyunita]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The need for capital is the most important thing for the company. If the company can meet the needs of their funds from within the company, it can reduce the dependence from outside sources. However, if internal funds are not sufficient because the growth of the company, the management faced with the choice, that is debt or by issuing a exchange public. Go is one way in which the company to obtain additional funds in order to develop their business. One way that is often done by companies that will go public by selling shares of initial public offerings or often referred to as Initial Public Offering (IPO). Before the company is doing an IPO, usually the company issued a prospectus of a company that serves as a medium of communication between issuers and investors. This disclosed information will assist investors in making rational decisions about the risks and value of shares actually offered by issuers. Limitations information about the company can be a trigger of IPO underpricing. Information on companies that do an IPO is limited it difficult for investors to assess the level of benefits and risks that actual IPO shares. Of 17 samples of manufacturing firms that conduct an IPO on the Indonesia Stock Exchange during the period 2001 to 2005 can be inferred No financial variables that affect the initial returns, and there are changes in the company`s performance 2 years after the IPO, namely return on assets and profit margin. Meanwhile Current Debt to asset ratio and the ratio changed in the 2 years after the IPO even though the change is temporary and not consistence.]]>
<![CDATA[APPLICATION IN ACCOUNTING CYCLE ANALYSIS OF SMALL BUSINESS AND MEDIUM ENTERPRISES IN YOGYAKARTA SPECIAL REGION ]]>
<![CDATA[Srikandi, Cut]]>;
<![CDATA[Setyawan, Dr. Aris Budi]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[The role of SMEs in the economy in Indonesia is central, a large number of industries and found
in every economic sector, its potential in employment when compared with large-scale
enterprises as well as its contribution to GDP and foreign exchange through export of value to
make SMEs to form a very calculated effort . The success of SMEs to survive in a crisis does not
necessarily make the SMEs are able to develop well. SMEs still face many problems in running
its business. The problem often faced by SMEs include product marketing, technology, quality
human resources to financial management. Financial management through the application of
accounting rules and good and right sometimes ignored the perpetrators of SMEs. This study
aims to determine the extent to which the perpetrators of SMEs applying financial management
through accounting cycles that can be used as a tool to assess the performance and health of
SMEs, and to know the type of business where the application of accounting rules better. This
study used a survey method that takes a sample of the population using a questionnaire. The
survey was conducted in five districts spread across the territory of Yogyakarta., With
respondents of 100 SMEs by using descriptive and inferential analysis as a tool of analysis. The
research concludes that most SMEs are still far in applying the rules and accounting through the
accounting cycle, and the type of manufacturing business was the application of accounting rules
better than the efforts of goods and services. Therefore, it is hoped relevant parties in this case
the local government in cooperation with other parties to give attention to the perpetrators of
SMEs that face difficulties in applying the accounting rules in accordance with the standards so
that the perpetrators of SMEs to realize the importance of accounting cycle to the successful
implementation of their business and be able to apply them in the business.
Keywords : accounting cycle, small business, medium enterprises]]>
<![CDATA[DIFFERENT PERCEPTIONS OF ETHICAL PRACTICE IN EARNINGS MANAGEMENT ACCOUNTING STUDENTS IN THE GENDER PERSPECTIVE IN YOGYAKARTA ]]>
<![CDATA[Anggoroseto, Jati]]>;
<![CDATA[Setyawan, Dr. Aris Budi]]>
<![CDATA[ Accounting 2010 ]]>
Publisher : <![CDATA[Accounting ]]>
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<![CDATA[Earnings management is an act of managers to increase (decrease) current reported
earnings on a unit where the manager is responsible, without leading to an increase
(decrease) in long-term economic profitability of the unit. Earnings management or
earnings management is one area in which controversial as an acceptable attitude
(acceptable) or not acceptable (unacceptable).
This study replicates previous research Clickeman (2000) and Nurmala (2007). This
study aims to find out about the views of ethical perceptions between male
accounting students and women against the practice of earnings management.
Testing research methods from Clickeman previous research (2000) is to spread the
13 questionnaires relating to the practice of earnings management to look average. In
addition, researchers also tested the re-study with test reliability, test validity, test for
normality and hypothesis testing. The results of this study can be seen that there is no
ethical difference between accounting students male and female accounting students
about the practice of earnings management. But it can be concluded from these
studies that women are more looking at the practice of earnings management is
something that is more unethical than men.
Keywords: earnings management.]]>
